[February 18, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[ENTERTAINMENT GAMING ASIA INC. Nevada 001-32161 91-1696010 (State or Other Jurisdiction of Incorporation) (I.R.S. Employer Identification Number) Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong + 852-3151-3800 Not Applicable (Former name or former address, if changed since last report) o]
[ENTERTAINMENT GAMING ASIA INC. Nevada 001-32161 91-1696010 (State or Other Jurisdiction of Incorporation) (I.R.S. Employer Identification Number) Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong + 852-3151-3800 Not Applicable (Former name or former address, if changed since last report) o]
[Table of Contents: PROSPECTUS SUMMARY 1 EXCHANGE RATE INFORMATION 5 RISK FACTORS 7 8 REASONS FOR THE OFFER AND USE OF PROCEEDS 9 CAPITALIZATION 10 THE OFFERING 11 PER SHARE MARKET INFORMATION 12]
[Table of Contents: PROSPECTUS SUMMARY 1 EXCHANGE RATE INFORMATION 5 RISK FACTORS 7 8 REASONS FOR THE OFFER AND USE OF PROCEEDS 9 CAPITALIZATION 10 THE OFFERING 11 PER SHARE MARKET INFORMATION 12]
[Yingli Green Energy Reports Fourth Quarter and Full Year 2010 Results Sustainable Profitability Supported by Historical High Shipment and 32.9% Gross Margin BAODING, China, February18, 2011 Fourth Quarter 2010nsolidated Financial and Operating Highlights Total net revenues were RMB 4,066.2million (US$616.1million) and PV module shipmentreased by 21.6% quarter over quarter, reaching a historical high.]
[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 18, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Ingram: The Company hereby]
[Yingli Green Energy Reports Fourth Quarter and Full Year 2010 Results Sustainable Profitability Supported by Historical High Shipment and 32.9% Gross Margin BAODING, China, February18, 2011 Fourth Quarter 2010nsolidated Financial and Operating Highlights Total net revenues were RMB 4,066.2million (US$616.1million) and PV module shipmentreased by 21.6% quarter over quarter, reaching a historical high.]
[AMENDMENT TO SELLING SECURITY HOLDER INFORMATION OTA Name (A) Securities Beneficially Owned Prior to Offering(1) (B) Securities Being Offered (C) Securities Beneficially Owned After Offering (2) (D) % Beneficial Ownership After Offering (4) (E) Ardsley Offshore Fund, Ltd. (19) (317) 20,640 (20) 20,640 (20) 0 0 % Ardsley Partners Fund II, LP (21) (317) 106,210 (22) 106,210 (22) 0 0]
